A Business Plan Should Include All the Following Items except

A business plan should include all the following items except

A) overview of business purpose and highlight of key elements of the plan.
B) description of the organization's decision-making and communications systems.
C) nature of the industry, including economic trends, important legal or regulatory issues, and potential risks.
D) product characteristics, distribution, promotion, pricing, and market research.
E) amount of funds needed to run the business, amount available, and amount requested from new sources.